Leviticus 27:30, commentary and pictures

All of the tenth from the land, whether from sown seed or from fruit of trees, belongs to the Lord Himself as holy to Him. That tenth is the least He requires, while the other nine-tenths are entrusted to people to use for Him, with gifts and offerings still required beyond it. It is His sacred reserved portion, not left to human impulse or judgment to keep, redirect, or use as one chooses. It is to be faithfully brought into His treasury and storehouse to sustain public worship and those who preach the gospel and carry truth near and far. To withhold any part of it is robbery of God, recorded in heaven as unfaithful stewardship requiring repentance.

Words and Scope

All the tithe of the land, whether from seed grown in soil or fruit borne on trees, belongs to the Lord as His own and is holy to Him, a specified tenth of what is acquired set apart for Him rather than held as personal property. It is to be treated as sacred and kept for His service, faithfully and honestly brought into His treasury and storehouse to sustain those who carry His work, and not retained, redirected, or decided by private judgment. The tenth is the least required, while the remaining nine-tenths are entrusted to people for their use, and gifts and offerings are required in addition to the tithe.

The claim reaches to a tenth of all increase, not field crops alone but harvests and livestock and capital and the earnings of mind and hands, recognizing divine ownership of all things. That sacred tenth is the Lord's portion and rental for the use of His goods, distinct from the additional gifts and offerings that relieve the necessities of the church and the poor and suffering, while a portion of the tithe itself is set apart to sustain the ministry and to be used for no other purpose. For some a tenth is a fair return, while for others it does not properly represent the proportion that should be given, since what is required is measured by what a person has and not by what is lacking, with the appointed circumstances of each taken into account, so that no single fixed rule can be laid down for every case without distressing the giver.

The tithing system required one-tenth of the increase from marketable products of the land. The priests wrongly extended the requirement to small herbs such as mint and anise and cummin, burdening people with details not required, while care over outward religious duties could not replace an obedient life marked by judgment, mercy, and faith.

Origin and History

The words were spoken by Jesus Christ to Moses from the cloudy pillar to be presented to all Israel, declaring that all the tithe of the land, whether of seed or of fruit, is the Lord's and holy unto Him. The requirement was distinctly understood in the patriarchal age, in the Jewish economy, and in the apostolic age. Returning to God His portion furnishes meat in His house for sacred purposes, and to cease doing so is to rob God. The claim is stated in words similar to the Sabbath, with deep spiritual import whose validity cannot be ignored, so that disregard of the requirement brings a sure curse while faithfulness brings blessing.

The tithing claim did not originate with the Hebrews but belonged to the Lord from the earliest times. It was recognized by Abraham in paying tithes to Melchizedek and by Jacob in promising the tenth at Bethel. When Israel was about to be established as a nation, the law was reaffirmed as a divinely ordained statute, upon obedience to which their prosperity depended. One tenth of the income of the people from seed and fruit is the Lord's and holy to Him, set apart to support the public worship of God.

The tithe supported the Levites and priests, who were set apart for temple service and ministered spiritual blessings to the people, and withholding it was regarded as robbery. The same plan provides for those who preach the gospel to live from their ministry. Under the Jewish system the first increase from flocks, herds, fields, orchards, and vineyards was given to the Lord, or redeemed with an equivalent, for God's claims are to be met first. Tithes and offerings remain essential to supporting the work of the gospel.

Ownership and Sacredness

All that people possess is only lent on trust and must be faithfully returned in the Lord's portion rather than used as their own. This trust includes physical and mental powers and capital of means, to be used for God and cultivated to bring Him a large income in tithes and offerings. The tithe is the Lord's own property and the returns of His vineyard, claimed as rental money for the use of His goods and due to be returned faithfully to His treasury, with willing offerings beside it when possible, instead of being claimed as one's own. A portion of that holy tithe is set apart for sustaining the ministry and for no other purpose, to sustain missionaries and ministers in gospel work in various places so believers increase and all parts of the world hear the gospel, while gifts and offerings relieve the necessities of the church and means are appropriated for the poor and suffering, acknowledging that all blessings and entrusted treasures come from Him who made the world.

God's claim underlines every other claim, because He gives bountifully and entrusts His property to men as stewards while keeping His hand upon the tenth as His own. Man is under contract with God to return the tenth of his possessions, paying a faithful tithe of all his substance just in proportion as God has given to him, a distinct arrangement made by Jesus Christ Himself. The tenth is therefore set apart as sacred to God's work in regular reserves, and handling it involves solemn and eternal results.

The tithe is God's sacred, reserved portion and is too holy to be left to human impulse or personal judgment. People are not free to retain, redirect, or deal with it as they choose, but must treat it as sacred and keep it for the Lord's service. Regular amounts should therefore be set apart for God's work, and ministers are to teach this sacred arrangement by both word and example.

Returning the tithe is a matter of honesty, not merely an expression of gratitude or generosity.

Scriptural Parallels

As six days were given for human work while the seventh day was reserved, set apart, blessed and sanctified for God, so nine-tenths of the increase are given to people while the tenth is reserved as sacred to Him under a law of giving, and to take either the reserved time or the reserved means for personal use brings guilt. A specified portion of both means and time belongs to the Lord, and the tenth of the bounty entrusted to people is His own just as sacredly as the Sabbath. With the increase of means thus entrusted, God carries forward His work upon the earth.

The words that all the tithe of the land, of seed and fruit, is the Lord's and holy to Him were spoken by Jesus Christ to Moses from the cloudy pillar to present to all Israel, and the requirement was distinctly understood in the patriarchal age, in the Jewish economy, and in the apostolic age. Returning that part to God furnishes meat in His house for sacred purposes, while ceasing to do so is robbing God. The claim is stated in words similar to the Sabbath, with deep spiritual import whose validity cannot be ignored, so that disregard brings a sure curse and faithfulness brings blessing.

As Adam and Eve were given free enjoyment of every tree in Eden pleasant to the eyes and good for food except the tree of knowledge of good and evil as a constant reminder of ownership of all, so God places all His treasures in human hands but reserves one tenth as His own to be faithfully laid aside and rendered into His treasury for sacred purposes. That sacred tenth supports those who carry the message of salvation to all parts of the world, so that means ever flow into the treasure house and the light of truth is carried to those near and far. Faithful obedience in this tests and proves faith and trust and perfect obedience, showing that all belongs to God.

Of the means entrusted to people God claims a certain portion as His own, the tithe, a tenth of all the increase, to be sacredly devoted to His work, while voluntary offerings and the tithe together constitute the revenue of the gospel for proclaiming mercy, sustaining and advancing His cause, and building up His kingdom. Liberal offerings, thank-offerings, freewill-offerings and trespass-offerings are added as people purpose in their hearts and are free to give more than the tithe. To withhold part of the price while pretending to fulfill God's requirements is to rob God, and the stinted offering and pittance handed into the treasury will be no more accepted than the offering of Ananias and Sapphira, for one day a strict account of how His goods have been used will be demanded.

The tithing system required one-tenth of the increase from marketable land products, but the priests wrongly extended it to small herbs such as mint, anise, and cummin, burdening the people with details God had not required. Care over such outward religious duties could not replace an obedient life marked by judgment, mercy, and faith.

Appointed Use

The tenth is set apart to sustain public worship and those who carry salvation and the light of truth near and far, so that means ever flow into the treasure house, workers are supported and sent out, believers increase worldwide, and new fields are opened. It is the Lord's portion and the returns of His vineyard, His own property held only as entrusted and faithfully returned as rental money He claims, while all that is possessed, including physical and mental powers and capital of means, is only lent on trust to be used for God and cultivated to bring Him a large income in tithes and offerings. A portion of the holy tithe is set apart for sustaining the ministry and is to be used for no other purpose, while gifts and offerings relieve the necessities of the church and means are appropriated for the relief of the poor and suffering. Without it the work in this country and in foreign fields cannot be carried on, talents and means being lent by God and belonging to Him, so families should restrict their wants to help and not block the way so truth cannot go forth to regions beyond.
The tithe is to be faithfully and honestly brought into God's treasury and storehouse and kept there as the revenue of the gospel, and once paid it is no longer the giver's own. It is sacred and reserved by God for Himself as His own portion, to be used to sustain gospel laborers, ministers, and messengers who carry His word to those without it. Withholding it because of dissatisfaction with how the work is managed is unfaithfulness, and complaints should instead be made openly to the proper people.
It must not be diverted to other lines of work, even good ones, which must be sustained by separate provision and other means and not from the tithe, nor used in a haphazard way or turned into various other channels. Withholding or redirecting it leaves the Lord's treasury short, hedges up the work, hinders the opening of new fields, and prevents greater ministerial efficiency. Those who misuse or meddle with it must repent or lose their heavenly treasure.
Money consecrated for ministry must not be used for the ordinary or common expenses of the house of God, for temporal affairs, or to serve self or others in secular business, for to take from God's treasury for such ends is sacrilege and a system of robbery diverting from His altar what has been especially dedicated to Him. Its purpose is to keep ministers in the field, to support and send out laborers, to pay for work that means souls, and to support ministers in preparing people for Christ's second appearing. No one in difficulty may take money consecrated to religious purposes for personal advantage with a promise to repay later, and money paid into God's treasury may under no pretext be used for anyone's benefit in temporal affairs; it is far better to cut expenses to correspond with income, restrict wants, and live within means than to use the Lord's money for secular purposes. Using it so misapplies a fund consecrated to that purpose and brings loss of the Lord's blessing, while those who do it are spiritually blind and dry up the resources for ministry, leaving a dearth of laborers.
Gifts and offerings are distinct from the tithe, and together with the tithe constitute the divinely appointed revenue for proclaiming mercy, sustaining God's work, advancing His cause, and building up His kingdom on earth. Liberal offerings, thank-offerings, freewill-offerings, and trespass-offerings are added as men purpose in their hearts and are free to give more than the tithe, relieving the necessities of the church, helping the poor and suffering, and expressing gratitude for rain, fruitful seasons, and other blessings, with the first and best and the first increase from flocks, herds, fields, orchards, and vineyards given to the Lord or redeemed with an equivalent. The tithe is to be faithfully returned from all capital entrusted to stewards, distinct from the additional gifts and offerings also called for to support God's work. To withhold part of the price while pretending to fulfill God's requirements is to rob God, and He will no more accept the stinted offering handed into the treasury than He accepted that of Ananias and Sapphira, but will one day demand a strict account of how His goods have been used.

Faithful Returning

Every believer and every church member bears the responsibility to return a faithful and honest tenth together with gifts and offerings, setting apart regular amounts for divine work, and new converts must be clearly taught that paying tithe is their duty under a plain command that gives no excuse for neglect. Faithful returning acknowledges that everything belongs to God, that all blessings come from the Maker of the world, and that the giver depends wholly upon Him. It trains the heart to resist selfishness and to become a generous channel of blessing, proving faith and trust and perfect obedience while showing that all is His.

Giving is voluntary rather than compelled and is to be guided by conscience and benevolence, yet the amount is definite, with the tenth as the least claimed as return from what is entrusted and additional offerings required besides. Systematic giving at regular times keeps benevolence active and counters selfishness. Withholding any of the required tenth is robbery against God, regarded and recorded in heaven as unfaithful handling of what was entrusted, and merely beginning to tithe later does not erase the record or correct the prior account. Repentance for unfaithfulness and ingratitude is required, for disregard brings a sure curse while faithfulness brings blessing.

The tithe must not be used for personal needs such as paying debts to others, for to take from the treasury to serve self or others in secular business is sacrilege and an appropriation of what is His. No one in difficulty may take consecrated money for personal advantage with a promise to repay later, nor may it under any pretext be used for anyone's benefit in temporal affairs. It is far better to cut expenses to correspond with income, restrict wants, and live within means than to use sacred funds for secular purposes. Nor may it be withheld because of dissatisfaction with how the work is managed, for that is unfaithfulness; complaints should instead be made openly to the proper people, while families should restrict their wants to help so that truth can go to regions beyond.

Honoring God with the tenth, loving Him supremely, showing gratitude for His blessings, giving the first and best of what He gives, and using entrusted wealth to meet needy neighbors' needs lays up treasure in heaven and makes a person rich in good works. God's continual provision of rain, fruitful seasons, and other blessings calls for such faithful return with offerings of gratitude. Those who misuse or meddle with the tithe must repent or lose their heavenly treasure. Those who use consecrated means for common expenses are spiritually blind, practice a system of robbery, dry up the resources for ministry, and leave a dearth of laborers.